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Rendy Mirwan Aspirandi
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JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 12 Documents clear
ANALISIS REALISASI ANGGARAN PEMBINAAN KEMANDIRIAN UNTUK WARGA BINAAN PEMASYARAKATAN (WBP) DI LEMBAGA PEMASYARAKATAN (LAPAS) KELAS IIA BENTIRING KOTA BENGKULU Noviantoro, Rinto
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.739 KB) | DOI: 10.32528/jiai.v4i1.2184

Abstract

Abstrak: Anggaran alat untuk perencanaan atas aktifitas sektor publik dengan merealisasikan anggaran tersebut agar anggaran tidak lebih besar dari realisasi maka akan menghasilkan pengelolaan keuangan yang benar-benar mencerminkan kepentingan secara efesien, efektif dan bertanggungjawab. Tujuan dari penelitian ini untuk mengetahui anggaran dan realisasi efesiensi atau tidak efesiensi pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu khususnya pada bidang Pembinaan Kemandirian. Rumusan masalah yang akan diangkat dalam penelitian ini adalah bagaimana realisasi anggaran pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu, Metode pengumpulan data yang digunakan yaitu dokumentasi, sedangkan metode analisis yang digunakan dengan menggunakan metode Perbandingan selisih antara anggaran dan realisasi untuk menentukan efesiensi atau tidak efesiensi.Kata kunci : Anggaran, Efesiensi, Lembaga Permasyarakatan, Tidak Efesiensi
STUDI EMPIRIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BTPN SYARIAH TBK DI INDONESIA Supeni, Retno Endah; Ruspita, Rayna Rika
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.975 KB) | DOI: 10.32528/jiai.v4i1.2208

Abstract

Abstract:The empirical study analyzed and tested the significant differences in the financial performance of PT BTPN Syariah Tbk in Indonesia, two years before (2012-2013) and five years (2014-2018) after the acquisition. Financial performance assessment uses the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital) by collecting company financial statement data related to research variables and ranking each NPF Gross analysis, NPF Net, FDR, GCG, ROA, ROE, NOM , BOPO and KPMM by assessing the soundness of the bank and conducting a Paired Sample T test. The results show a test of statistical differences in financial ratios of Bank PT. BTPN Syariah Tbk before and after the acquisition of the NPF Gross variable; NPF Net; FDR; ROA; BOPO there are significant differences and ROE variables; NOM; There is no significant difference in KPMM while the manual analysis of the research variables, before and after the acquisition shows the better position of NPF Net; ROA, ROE, NOM, KPMM, CGS remains good and FDR, NPF Gross, BOPO gets worse. The research implications are used to determine the effectiveness of acquisition policies, strategic planning information to prepare for acquisitions in order to form a better BUS than the previous banks which were first BUS and evaluation of decisions related to the obligation to change UUS to BUS in 2023.Keywords: Acquisition, Financial Performance
BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah, Animah; Herwanti, Titiek
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.92 KB) | DOI: 10.32528/jiai.v4i1.2194

Abstract

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER Fiel Afroh, Ibna Kamilia; Sartika, Aprilia
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.616 KB) | DOI: 10.32528/jiai.v4i1.2195

Abstract

Abstrak: Pada zaman Nabi Muhammad SAW sebelum tahun 662 M, hukum zakat masih belum begitu jelas. Zakat menjadi wajib hukumnya sejak tahun 662 M. Nabi Muhammad SAW melembagakan perintah zakat ini ?dengan menetapkan pajak bertingkat bagi mereka yang kaya untuk meringankan beban kehidupan mereka yang miskin. Sejak saat ini, zakat diterapkan oleh negara-negara islam. Hal ini menunjukkan bahwa pada kemudian hari ada pengaturan pemberian zakat, khususnya mengenai jumlah zakat tersebut. Pada zaman khalifah, zakat dikumpulkan oleh pegawai sipil dan didistribusikan kepada kelompok tertentu dari masyarakat. Kewajiban membayar zakat tercantum pada firman Allah yakni pada QS. At-Taubah Ayat 103. Hal tersebut menyebabkan data muzakki yang ada di LAZISMU Kabupaten Jember ini belum bisa sepenuhnya tersusun dengan baik, karena tidak menentunya muzakki yang membayar zakat di LAZISMU Kabupaten Jember. Sehingga, dibutuhkan beberapa penelitian yang nantinya dapat berdampak pada muzakki agar membayar zakat secara rutin dan tetap di LAZISMU Kabupaten Jember.Kata Kunci: Muzaki, Membayar Zakat, Pemahaman Agama, Tata Kelola Zakat
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN DENGAN SIZE DAN LEVERAGE RATIO SEBAGAI VARIABEL PEMODERASI Fitriya, Elok; Setyorini, Lilis
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.551 KB) | DOI: 10.32528/jiai.v4i1.2196

Abstract

Abstract: Research on CSR on company performance has been carried out both in Indonesia and in other countries. Research that investigates the relationship between CSR and company performance covering financial performance and economic performance is done by Mahoney, et al (2003) who examined the relationship between social performance and corporate environment with financial performance (return on equity / ROE and return on assets / ROA) with debt assets ratio and assets control variables. Disclosure of environmental, social and economic performance in the annual report is to reflect the level of accountability, responsibility and corporate transparency to investors and other stakeholders. The disclosure aims to establish a good and effective communication relationship between the company and the public and other stakeholders about how the company has integrated CSR, namely: environmental and social in every aspect of its operations (Novita and Djakman, 2008). Research will be carried out in Islamic banking listed on the Indonesia Stock Exchange. Observations were made on the Islamic banking financial statements for the period 2015-2018. This research is expected to provide contributions in scientific research journal publications. In addition, it can provide benefits to help sharia banking managers in providing the right decisions. The research results show that Corporate Social Responsibility has no significant effect on the Company's Financial Performance. The company's size and leverage ratio also cannot moderate the relationship of the influence between Corporate Social Responsibility and the Company's Financial Performance.Keywords??? : CSR, Company Size, Leverage Ratio, Performance Finance
SPREAD SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN SYARIAH YANG LISTED DI BEI Santoso, Budi
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.358 KB) | DOI: 10.32528/jiai.v4i1.2207

Abstract

Abstract: This study aims to analyze the spread of stock spreads before and after the stock split and dividend distribution in sharia food and beverage companies listed on the Indonesia Stock Exchange. A sample of 11 companies was selected by purpossive sampling. This study used the incidence period 5 days before and 5 days after stock split and dividend distribution with descriptive statistic analysis technique, normality test (Shapiro Wilk test), and hypothesis test (Paired t Test). Descriptive statistical results show that stock spreads before and after stock splits and dividend payouts each have different mean values. However, the result of hypothesis testing with Paired T Test shows that there is no difference of stock spread before and after stock split and dividend distribution found no differenceKeywords: stock spread, stock split, dividend distribution
SPREAD SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN SYARIAH YANG LISTED DI BEI Budi Santoso
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2207

Abstract

Abstract: This study aims to analyze the spread of stock spreads before and after the stock split and dividend distribution in sharia food and beverage companies listed on the Indonesia Stock Exchange. A sample of 11 companies was selected by purpossive sampling. This study used the incidence period 5 days before and 5 days after stock split and dividend distribution with descriptive statistic analysis technique, normality test (Shapiro Wilk test), and hypothesis test (Paired t Test). Descriptive statistical results show that stock spreads before and after stock splits and dividend payouts each have different mean values. However, the result of hypothesis testing with Paired T Test shows that there is no difference of stock spread before and after stock split and dividend distribution found no differenceKeywords: stock spread, stock split, dividend distribution
ANALISIS REALISASI ANGGARAN PEMBINAAN KEMANDIRIAN UNTUK WARGA BINAAN PEMASYARAKATAN (WBP) DI LEMBAGA PEMASYARAKATAN (LAPAS) KELAS IIA BENTIRING KOTA BENGKULU Rinto Noviantoro
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2184

Abstract

Abstrak: Anggaran alat untuk perencanaan atas aktifitas sektor publik dengan merealisasikan anggaran tersebut agar anggaran tidak lebih besar dari realisasi maka akan menghasilkan pengelolaan keuangan yang benar-benar mencerminkan kepentingan secara efesien, efektif dan bertanggungjawab. Tujuan dari penelitian ini untuk mengetahui anggaran dan realisasi efesiensi atau tidak efesiensi pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu khususnya pada bidang Pembinaan Kemandirian. Rumusan masalah yang akan diangkat dalam penelitian ini adalah bagaimana realisasi anggaran pada Lembaga Pemasyarakatan (LAPAS) Kelas IIA Bentiring Kota Bengkulu, Metode pengumpulan data yang digunakan yaitu dokumentasi, sedangkan metode analisis yang digunakan dengan menggunakan metode Perbandingan selisih antara anggaran dan realisasi untuk menentukan efesiensi atau tidak efesiensi.Kata kunci : Anggaran, Efesiensi, Lembaga Permasyarakatan, Tidak Efesiensi
STUDI EMPIRIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BTPN SYARIAH TBK DI INDONESIA Retno Endah Supeni; Rayna Rika Ruspita
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2208

Abstract

Abstract:The empirical study analyzed and tested the significant differences in the financial performance of PT BTPN Syariah Tbk in Indonesia, two years before (2012-2013) and five years (2014-2018) after the acquisition. Financial performance assessment uses the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital) by collecting company financial statement data related to research variables and ranking each NPF Gross analysis, NPF Net, FDR, GCG, ROA, ROE, NOM , BOPO and KPMM by assessing the soundness of the bank and conducting a Paired Sample T test. The results show a test of statistical differences in financial ratios of Bank PT. BTPN Syariah Tbk before and after the acquisition of the NPF Gross variable; NPF Net; FDR; ROA; BOPO there are significant differences and ROE variables; NOM; There is no significant difference in KPMM while the manual analysis of the research variables, before and after the acquisition shows the better position of NPF Net; ROA, ROE, NOM, KPMM, CGS remains good and FDR, NPF Gross, BOPO gets worse. The research implications are used to determine the effectiveness of acquisition policies, strategic planning information to prepare for acquisitions in order to form a better BUS than the previous banks which were first BUS and evaluation of decisions related to the obligation to change UUS to BUS in 2023.Keywords: Acquisition, Financial Performance
BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN Animah Animah; Titiek Herwanti
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 1 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i1.2194

Abstract

Abstract:This research was conducted to determine the effect of Sharia management culture which consists of prioritizing morals, prioritizing learning, prioritizing service, prioritizing the partnership and internalization of religion in the life of a leader and rewarding the performance of Baitul Maal Wat Tamwil (BMT) employees in Lombok. This research was conducted by distributing questionnaires. The population in this study were employees of the credit department. The sampling technique used in this study was purposive sampling with consideration of questionnaires that were returned and completely filled out by respondents. The total collected and complete to be processed in this study is 144 questionnaires. Analysis of the data used is SPSS version 23 by using multiple linear regression analysis techniques. The results showed that the culture of Sharia management and reward systems had a positive effect on employee performance.Keywords: Sharia Management Culture, Reward System, Employee Performance

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